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发布时间:2024-03-06 19:44:50

[单选题]Income tax【个人所得税】   For many young Americans, graduating from college means finding a job, moving out of the dorm room and beginning to register one's annual earnings with the US government.   That last item is the law, though sometimes it's a hassle(难事)to obey.   Independent tax advisor Bob Gilbert calls the US income tax system "amazingly complicated". But he adds that "very little of the complicated tax law applies to young people who are just beginning their careers". According to Gilbert, 80 to 90 percent of Americans are not really burdened by the system's complications.   Still, all the numbers and forms can be a little confusing to those who are just starting their careers. Some pull out their calculators and try to do the math alone. Some use income tax software. Others just hand the whole responsibility over to tax firms like Gilbert's. According to income tax law expert Linda Beale, young people will often follow their parents' lead when filling their income forms.   "Young people who grow up in wealthy households typically use professional tax services because their parents have always done so," said Beale, a professor at Wayne State University in Michigan State.   "On the other hand, most poorer young people probably try to do their own taxes, unless they want a quick 'refund' with the help of a tax advisor".   In fact, obeying the law has its benefits. For one, many young people can expect a tax refund. This means that, over the course of the year, they have paid too much in monthly federal or state taxes and are entitled to the difference.   Bob Thalman, a 20-year-old university student, expects he will get a refund of about 100, which will probably go in the bank, or perhaps be used to pay for car insurance or credit card bills.   Thalman called the whole process a "hassle", but added that he didn't wat to test the law by not filling his income tax papers.   "I'm worried about what would happen if I failed to file," he said. "I know one individual who did not report his income tax for many years, and he's now in federal prison. I certainly don’t want that." 文章(16~22) A college student with a part-time job is not required to file an income tax form.
A.Right
B.Wrong
C.Not mentioned

更多"[单选题]Income tax【个人所得税】   For many "的相关试题:

[单选题]个人所得税的应纳税所得额为个人所得税起征点以上的收人部分,根据《个人所得税 法》规定,2008年3月,若个人收入超过( )元,应缴纳个人所得税。
A.800
B.1000
C.1600
D.2000
[多选题]依照我国现行《个人所得税法》 ,下列个人所得,哪些需要缴纳个人所得税?
A.甲因购买国库券而获5000元利息
B.乙因买卖股票而获利1000元
C.丙因购买中国福利彩票而获得价值5000元的财产
D.丁因完成国家级研究课题并因此出版学术专著一本而获3000元稿酬
[单选题]根据个人所得税法,股息所得缴纳个人所得税的应纳税所得额为()。
A.每次收入额
B.每次收入额减去20%的费用
C.每次收入额减去800元的费用
D.每次收入额减去1600元的费用
[多选题]根据个人所得税的有关规定,下列各项个人所得中,免征个人所得税的有( )。
A.国债利息
B.教育储蓄存款利息
C.保险赔款
D.个人提前退休取得的一次性补贴收入
E.按照国家统一规定发给的政府特殊津贴
[多选题]根据个人所得税法律制度的规定,下列个人所得中,应按“劳务报酬所得”项目征收个人所得税的有( )。
A.王教授从制造企业取得咨询费
B.某公司高管从经贸大学取得的讲课费
C.某设计院设计师从丙家装公司取得的设计费
D.某编剧从丁电视剧制作单位取得的剧本使用费
E.拍卖知名画家的书画
[单选题]按照我国《中华人民共和国个人所得税法》的有关规定,下列各项个人所得免纳个人所得税的是(  )。
A.因严重自然灾害造成重大损失的
B.国债利息
C.省级人民政府以下单位颁发的科学教育奖金
D.残疾、孤老人员所得
[单选题]根据个人所得税法律制度的规定,个人取得专利赔偿所得,应按照( )缴纳个人所得税。
A.劳务报酬所得
B.利息、股息、红利所得
C.特许权使用费所得
D.偶然所得
[多选题]根据《个人所得税法》规定,应纳入个人所得税的所得包括(  )。
A.劳务报酬所得
B.稿酬所得
C.特许权行使费所得
D.国家发行金融债券利息所得
E.财产租赁、转让所得
[单选题]《个人所得税法》规定,个人投资的以下( )可免纳个人所得税。
A.公司债券利息
B.股息
C.红利所得
D.国债和国家发行的金融债券的利息收入
[单选题]根据个人所得税法律制度的规定,个人的下列所得中,不属于个人所得税免税项目的是( )。
A.国债利息
B.军人的转业费
C.出租厂房取得的租金
D.国家发行的金融债券利息
[多选题]根据个人所得税的相关规定,下列关于居民个人取得境外所得的个人所得税政策,说法不正确的有( )。
A.中国境外企业支付且负担的偶然所得,为来源境外的所得
B.来源于中国境外的综合所得,不与境内所得合并,应当分别单独计算应纳税额
C.因少缴或迟缴境外所得税而追加的利息.滞纳金或罚款,可以在该项所得应在我国缴纳的个人所得税中抵免
D.来源于境外的经营所得,按照有关规定计算的亏损,不得抵减其境内或他国(地区)的应纳税所得额,但可以用来源于同一国家(地区)以后年度的经营所得按规定弥补
E.境外已纳税额低于按规定计算出的抵免限额的,应以抵免限额作为实际抵免额进行抵免
[多选题]根据个人所得税法律制度的规定,下列所得中,免予缴纳个人所得税的有( )。
A.保险赔款
B.劳动分红
C.退休工资
D.军人转业费
E.年底双薪
[多选题]根据个人所得税的有关规定,外籍个人的下列所得中,(暂)免征个人所得税的有(  )。
A.以现金形式取得的住房补贴
B.以实报实销形式取得的伙食补贴
C.按合理标准取得的境内、境外出差补贴
D.经当地税务机关审核批准为合理的探亲费、语言训练费
E.以非现金形式取得的搬迁费、洗衣费
[单选题]根据个人所得税的相关规定,实行个人所得税全员全额扣缴申报的应税所得不包括( )。
A.稿酬所得
B.经营所得
C.偶然所得
D.财产租赁所得
[单选题]根据个人所得税法律制度的规定,居民个人的下列各项所得中,按次计征个人所得税的是(  )。
A.特许权使用费所得
B.财产租赁所得
C.稿酬所得
D.劳务报酬所得

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